South Korea – End of Life Issues

What end of life care options are available in South Korea, and how does the system work?

Over the past two decades, South Korea has made considerable strides in developing its end-of-life care infrastructure. On 8 January 2016, the National Assembly of the Republic of Korea enacted the Act on Hospice and Palliative Care and Decisions on Life-Sustaining Treatment for Patients at the End of Life (ELDA). The legislation entered into force in July 2017, with a presidential decree and accompanying enforcement regulations adopted in the period that followed.

The Act exists to establish the rules governing hospice and palliative care as well as life-sustaining treatment for patients approaching the end of life, including the right to determine whether such treatment should be continued or withdrawn. Its broader aim is to uphold human dignity by ensuring that both the best interests of patients and their right to self-determination are respected.

The law defines patients in the “end-of-life process” as those in a state of imminent death where recovery or revitalisation is no longer possible despite continued treatment and whose condition is deteriorating rapidly (Article 2 of ELDA). Under this framework, patients are entitled to decline forms of life-sustaining treatment that offer no meaningful benefit, and to receive hospice and palliative care. Expats residing in South Korea are bound by the same legal framework as Korean citizens.

Palliative and hospice services in South Korea have historically been delivered by a range of organisations — among them Catholic hospitals and charitable bodies — and formal Palliative Care Units (PCUs) within hospitals were established in 2004 under the Cancer Control Act to address end-of-life needs. Today, care may be provided in dedicated inpatient hospice wards, hospital-based palliative care units, or, to a more limited extent, within the patient’s own home.

What is palliative care in South Korea, and who is eligible for it?

Although palliative care — which aims to relieve the burden of serious life-limiting illness — is closely linked to hospice care, which supports people who are terminally ill, there remains some conceptual overlap between the two terms in the South Korean context. This distinction carries real practical significance: palliative care can in principle begin at earlier stages of an illness, while hospice care under Korean law is specifically reserved for patients who have received a terminal or end-of-life diagnosis from a qualified physician.

When the ELDA was originally enacted, four conditions qualified as terminal illnesses for its purposes: cancer, AIDS, chronic obstructive pulmonary disease, and chronic liver cirrhosis. Following revisions introduced in 2018, the Ministry of Health and Welfare was empowered to add further conditions by ordinance. As a result, eligibility for the specific rights and entitlements created by the ELDA depends on receiving a formal terminal diagnosis from a physician practising at a designated facility.

Within the Korean system, an advance directive is a legally recognised written document through which a person aged 19 or older who retains decision-making capacity expresses in advance how they wish to be treated medically in future circumstances, based on their personal values and following receipt of adequate information about the available options. This means that any individual — including expats — who satisfies the age and capacity requirements may engage in advance care planning under the Korean framework.

Are there hospices in South Korea, and how do you access them?

The National Hospice Center (NHC), designated by the Ministry of Health and Welfare and based at the National Cancer Center, is responsible for gathering, analysing, and publishing data on the state of hospice and palliative care provision across the country. It also coordinates a network of certified inpatient hospice facilities operating throughout South Korea.

The NHC’s information management system is regularly updated and refined to consolidate data drawn from nearly 100 hospitals that have received Ministry of Health and Welfare designation to deliver hospice and palliative care to terminally ill cancer patients. Gaining admission to a certified hospice ward requires a referral, which is ordinarily initiated by the patient’s treating oncologist or hospital physician. The referring doctor must confirm the terminal diagnosis before a referral to a designated facility can be made.

Figures from 2019 and 2020 indicate that approximately half of patients admitted to inpatient hospice wards presented with mild pain at the time of initial admission, and that the median duration of hospice care was 14 days (interquartile range, 6–30 days). Expats should note that hospice ward stays in South Korea are frequently shorter than those seen in comparable systems in other countries. It is therefore advisable to discuss end-of-life preferences with your treating physician early in the course of a terminal illness, rather than waiting until the final stages of disease progression.

For expats who do not read or speak Korean, navigating the referral process can present real challenges. Hospitals in large cities including Seoul, Busan, and Incheon commonly operate international patient centres staffed by multilingual personnel who can assist with referrals to palliative and hospice services. The Korean Society for Hospice and Palliative Care (www.hospicecare.co.kr) also provides information on certified facilities across the country.

Is palliative or hospice care covered by public health insurance, or does it need to be funded privately?

South Korea operates a compulsory National Health Insurance (NHI) scheme administered by the National Health Insurance Service (NHIS). All registered residents — including foreign nationals on long-term visas — are generally required to enrol and pay contributions. Coverage for hospice and palliative care under the NHI has broadened considerably in recent years.

Hospice and palliative care services — encompassing pain management, bereavement support, and counselling — have been eligible for NHI reimbursement since 2008. As the medical and social demands of hospice and palliative care continued to grow, the National Health Insurance Service extended coverage to meet the costs of care for terminal cancer patients from July 2015.

Expenditure relating to the preparation of a life-sustaining treatment plan, the assessment of whether a patient has entered the end-of-life process, and the production of a doctor’s certificate for the purpose of accessing hospice care is governed by the National Health Insurance Act. Costs that fall outside the scope of that Act are subject to the relevant Ministerial Decree of Health and Welfare.

For expats who are not enrolled in the Korean NHI — for example, those covered solely by a private international health insurance policy — the expenses of inpatient hospice care will generally need to be met out of pocket or claimed through their insurer. It is essential to verify coverage with both your insurance provider and the hospice facility before admission takes place. Unlike universal systems such as the National Health Service in the United Kingdom, where end-of-life care is provided without charge at the point of use regardless of administrative status, entitlement to care in Korea is linked to NHI enrolment and specific eligibility criteria.

What legal documents should expats have in place before the end of life in South Korea — such as a living will, advance directive, power of attorney, or healthcare proxy — and how do these work?

Under South Korea’s Act on Hospice and Palliative Care and Decisions on Life-Sustaining Treatment for Patients at the End of Life (the LST Decision Act), advance directives (ADs) are legally recognised instruments. They enable competent patients to specify in advance the kinds of medical procedures they would not wish to receive should they later lose the ability to make their own decisions.

Since 4 February 2018, the LST Decision Act has permitted competent adults over the age of 19 to complete advance directives at registry agencies that have been designated for this purpose by the Ministry of Health and Welfare. These agencies include certain medical institutions, non-profit organisations, and public bodies authorised under the Ministry’s oversight.

The Korean advance directive (K-AD) encompasses a values statement, specific treatment directives, and individual preferences regarding cardiopulmonary resuscitation (CPR), mechanical ventilation, artificial nutrition via tube feeding, and hospice care, along with the option to name a proxy decision-maker. Once completed and registered, this document carries legal weight with Korean healthcare providers. It is a distinct instrument from a general power of attorney, which addresses financial and legal decision-making rather than medical matters.

Expats are strongly encouraged to prepare both a Korean-compliant advance directive (사전연명의료의향서) and a general power of attorney (위임장) covering financial and legal affairs. A notarised power of attorney can authorise a trusted individual in Korea to manage your affairs in the event that you lose mental capacity. Preparing or updating a will is also highly advisable (discussed in more detail below). Consulting a Korean lawyer who is experienced in advising foreign nationals is the best way to ensure these documents will be legally effective.

Are documents such as advance directives or powers of attorney made in another country legally recognised in South Korea?

This is an area of genuine complexity for expats. South Korea’s advance directive framework under ELDA is a purpose-built Korean legal structure, and a foreign advance directive — such as a living will drafted in another jurisdiction — is not automatically recognised by Korean healthcare providers within that system.

As in many other Asian societies, the individual in South Korea is closely bound to the family unit. People live both for and through the support of their families, and personal dignity is understood to be rooted in familial and especially intergenerational relationships. Consequently, decisions about end-of-life care tend to be made collectively. In practice, this means that even when a patient has expressed clear individual preferences, family members may play a substantial role in medical decision-making within the hospital environment.

For a foreign advance directive or power of attorney to carry any persuasive weight with Korean medical institutions, it would generally need to be translated into Korean by a certified translator, notarised, and potentially apostilled. Even then, its standing under Korean law is not guaranteed. The most secure course of action is to also execute a separate Korean-format advance directive through a designated registry agency, thereby ensuring that the document is fully embedded in the Korean administrative system and accessible to treating physicians. For powers of attorney relating to financial or property matters, a document that satisfies Korean notarial requirements or that has been apostilled in accordance with the Hague Convention — to which South Korea is a signatory — is more likely to be accepted by Korean institutions. Specialist legal advice should be sought before placing sole reliance on a document prepared abroad.

What are the laws around euthanasia or assisted dying in South Korea?

Euthanasia and assisted dying are not permitted under South Korean law. The legal framework draws a clear line between the right to refuse futile life-sustaining treatment — which is now lawfully recognised under ELDA — and any act intended to actively end a patient’s life, which remains unlawful.

In 1997, two South Korean doctors were convicted of assisted murder after acting on the wishes of a brain-damaged patient’s wife and withdrawing medical care. The case — widely known as the Boramae incident — became a catalyst for two decades of intense national debate about the meaning of dying with dignity, a concept sometimes rendered in Korea as “well-dying.”

Under the relevant provisions of ELDA, any person found to have violated the law is liable to a custodial sentence with labour of up to three years or a fine of up to 30 million won. The legislation is designed to allow patients to die naturally without the continuation of technological interventions, not to permit active assistance in bringing about death. Expats should be clearly aware that medical personnel in Korea are legally obliged to operate within this framework, and that requests for assisted dying cannot be fulfilled regardless of any documents or practices from the patient’s home country.

What are the local customs, traditions, and religious practices around death and dying in South Korea?

South Korean tradition observes a three-day mourning period following a death, during which the family of the deceased receives visitors and prepares for burial or cremation. This gathering typically takes place at a funeral home or, less commonly, at the family home. Throughout this period, mourners arrive to offer their condolences and customarily bring condolence money (부조금, bujogeun) as a contribution to help the bereaved family meet funeral costs — a practice observed widely across different faiths and social backgrounds.

Once the death is made known, the family opens its doors to visitors over the course of the mourning period. Funerals are generally held either at hospital funeral facilities or at independently operated funeral homes. Large hospitals in South Korea typically have dedicated funeral parlours within their premises, which makes it considerably easier for families who lose a loved one in a hospital to begin practical arrangements without delay.

South Korean society encompasses a rich diversity of religious traditions. Buddhism, Protestant and Catholic Christianity, and Confucian thought all influence how death and mourning are observed. Buddhist funeral rites may include chanting and the presentation of offerings; Christian services follow formats that will be broadly familiar to Western expats; Confucian traditions place great emphasis on filial piety and the honouring of ancestors. Memorial observances frequently continue well beyond the funeral itself — many Koreans return to the burial site or columbarium on the anniversary of the death each year and during major holidays such as Lunar New Year and Chuseok (the Korean harvest festival).

Foreign nationals are not obliged to follow Korean funeral customs, and they are free to conduct proceedings according to their own traditions and beliefs. All funerals must, however, comply with Korean law — including the mandatory 24-hour waiting period that must elapse before burial or cremation can take place.

What must you do when someone dies in South Korea? Who do you notify, how quickly, and in what order?

Following a death in South Korea, a defined sequence of administrative actions must be taken promptly. The order in which notifications are made — and the speed with which they occur — is particularly important for foreign nationals. The following step-by-step guide sets out the immediate process.

1. Obtain a death certificate (사망진단서) from the attending doctor or hospital. When a death occurs in a hospital, the treating physician will issue the death certificate. If the death took place at home or under circumstances that are unclear, the police and a doctor must be contacted without delay, and an autopsy certificate may be required in place of a standard death certificate.
2. Contact the deceased’s home country embassy or consulate. For foreign nationals, the family or next of kin should contact the relevant national embassy immediately and subsequently report the death to the local district or community administrative office (Gu office or Dong Sa Mu So) within one month. Reaching the embassy should be the very first step — consular support is indispensable for every subsequent stage of the process.
3. Notify the local district office (구청, Gu-cheong) or community administrative office (동사무소, Dong Sa Mu So). A Report of Death (사망신고서) must be completed and submitted along with a small administrative fee. A Death Certificate (사망진단서) issued by the relevant medical authority must be presented as evidence of death. For registered foreign residents, this registration must be completed within one month of the death.
4. Contact a funeral director. Engage a licensed funeral director to manage the practical logistics of the funeral, including transportation and preparation of the body. Hospital funeral homes frequently offer referrals to local services, and your embassy may also maintain a list of recommended funeral providers.
5. Obtain a non-objection to cremation letter from the embassy (if cremating). Foreign nationals wishing to have their loved one cremated in Korea must first obtain a non-objection to cremation letter from their home country’s embassy. Korean crematoria will generally require this document before proceeding with the cremation of a foreign national.
6. Arrange the funeral within the three-day traditional window. Korean law prohibits burial or cremation until at least 24 hours have passed since the officially recorded time of death. Exceptions apply to stillborn fetuses under seven months of gestation and in such other circumstances as are specified by presidential decree.
7. Begin estate and legal administration. Notify the deceased’s bank, employer, insurance providers, and any relevant government authorities. If the deceased left a will, begin the process of executing it. A Korean lawyer should be consulted if real estate or substantial assets are involved.

How is a death officially registered in South Korea, and what documents are needed?

Death registration in South Korea falls within the remit of local government and is handled by the district office (구청, gu-cheong) in the area where the death occurred or where the deceased held registered residence. The procedure is relatively straightforward provided the correct documentation is assembled.

The core documents required for death registration include:

• The Death Certificate (사망진단서) issued by a qualified medical professional or hospital
• The Alien Registration Card of the deceased (where applicable, for registered foreign residents)
• The completed Death Report form (사망신고서)
• Identification documents belonging to the person submitting the report (a family member or authorised representative)

Foreign nationals who hold a registration card must have the death reported to the relevant district or local office within one month, and the family or next of kin should also contact the national embassy at the earliest opportunity. For those who are not registered residents of South Korea, the immediate step is to contact the national embassy, which will then guide the family through applicable registration requirements.

Once the death has been registered locally, the entry is incorporated into the Korean civil registration system. The district office will then issue a formal record of the death registration, which is the document required for subsequent legal processes, insurance claims, and estate administration. All documents intended for use outside South Korea may need to be translated and certified accordingly.

What happens if a foreign national dies in South Korea — what are the specific steps for notifying their home country’s embassy or consulate, and what role does the consulate play?

When a foreign national dies in South Korea, their home country’s embassy or consulate becomes a central actor in everything that follows. Consular involvement is not a formality — it is practically indispensable for managing the legal documentation, administrative requirements, and repatriation logistics that arise.

The embassy provides assistance with the relevant legal paperwork required to register the death and, where applicable, to arrange the return of the body to the deceased’s home country. Embassies are typically able to provide or assist in obtaining a consular report of death, authorisation letters for cremation, translation support, and detailed guidance on transferring remains internationally.

As an example, upon receipt of a local Korean death certificate, the nearest American embassy or consulate may prepare a Consular Report of the Death of an American Abroad. Most major embassies operate comparable processes for their citizens. The UK’s Foreign, Commonwealth and Development Office (FCDO) publishes its own guidance for British nationals dying abroad and provides a list of English-speaking funeral directors in South Korea for the use of bereaved families.

If the person who died held insurance coverage, contacting the insurer as promptly as possible is important. Insurance policies may cover outstanding medical bills, funeral costs, and repatriation expenses, as well as legal, interpretation, and translation fees. Where no insurance is in place, these costs will ordinarily fall to the next of kin personally.

It is important to be aware that the majority of governments do not provide financial assistance for the repatriation of remains. The US Department of State, for example, holds no funds to support the return of the remains or ashes of US citizens who die abroad. Families should review their travel and life insurance policies carefully to determine whether repatriation cover is included.

How are funerals typically arranged in South Korea, and what are the usual options for burial or cremation?

Funeral arrangements in South Korea are typically coordinated by a licensed funeral director (장례지도사), usually working in conjunction with the hospital where the death took place. As noted above, many Korean hospitals have dedicated funeral facilities on site, which considerably streamlines the early stages of making arrangements.

Korean funerals customarily span three days, with the disposal of remains generally taking place on the second or third day. The most prevalent method of disposal in contemporary South Korea is cremation, which has largely supplanted traditional ground burial.

Cremation is now the predominant means of handling the deceased’s remains. It is accepted within a wide range of religious traditions and is substantially less costly than burial. In urban areas, cremated remains are commonly housed in columbarium facilities — purpose-built vaults containing display niches for urns.

Korean law prohibits burial or cremation within 24 hours of a death. For the cremation of a foreign national in South Korea, a death certificate or autopsy certificate together with a confirmation of death issued by the deceased’s national embassy must be presented before cremation can be arranged.

Cremated remains may be scattered in designated natural burial areas but may not be dispersed on public pathways, in rivers, or at sea. Ground burial remains legally permitted but is increasingly uncommon in South Korea given the scarcity of land, and most burial sites are located within designated municipal cemeteries or private memorial parks.

What are the approximate costs of a funeral in South Korea, and are there any state or insurance-based funds that can help cover them?

Funeral costs in South Korea vary considerably depending on the type and scale of the service, the location, and whether arrangements are made through a hospital funeral home or an independent provider. While specific current figures are difficult to state with precision given the frequency with which prices change, broad cost ranges are useful for advance planning. Always verify current pricing directly with funeral service providers and your insurer.

A standard funeral package at a hospital funeral home — encompassing preparation of the body, three days’ use of the funeral parlour, and cremation — typically begins at several million Korean won. More elaborate arrangements involving premium facilities, extensive flowers, and catering for visitors can cost a great deal more. Cremation alone tends to be far more affordable than ground burial once the cost of a cemetery plot is taken into account; in major urban areas, plot costs can be considerable.

Throughout the mourning period, visitors customarily bring condolence money (부조금) to help offset the financial burden on the bereaved family. This tradition can meaningfully reduce funeral costs for Korean families, though expats should not expect contributions at the same scale that a Korean family might receive.

In terms of state support, South Korea’s National Health Insurance and associated welfare programmes do not directly fund funerals for the general population. However, individuals on low incomes and those receiving support under the national basic livelihood security system may qualify for a government funeral subsidy — contact the local district welfare office (사회복지과) to check current eligibility criteria and amounts. Travel and international health insurance policies often include repatriation and funeral cost cover; examine your policy documents carefully and notify your insurer without delay following any death.

What is the process for repatriating the remains of a foreign national from South Korea to another country?

Repatriating remains from South Korea is a multi-stage process that involves Korean authorities, the home country’s embassy, and an internationally experienced funeral director. The timeline is variable and can range from several days to a few weeks depending on the circumstances of the death, the documentation required, and the requirements of the destination country.

The following documents are typically required for the repatriation of a body from South Korea:

• The original Korean Death Certificate (사망진단서), translated, notarised, and in some cases apostilled
• A consular report of death or equivalent document issued by the home country embassy
• An embalming certificate (generally required for most air freight shipments of unembalmed remains)
• A non-objection to repatriation letter from the embassy
• The deceased’s passport (which may need to be surrendered or formally cancelled following repatriation)
• Customs documentation required by the destination country

All relevant documents must be rendered in English or in the official language of the country receiving the remains, and one copy of every document must also be provided in Korean.

South Korean funeral directors will liaise with funeral professionals in the destination country to ensure that all requirements — both local and international — are satisfied. This includes providing documents such as a locally issued death certificate in translated, notarised, and apostilled form. If the remains have been cremated in Korea, families wishing to carry ashes home personally can usually do so; specific requirements should be confirmed with the crematorium, the airline, and the customs authorities of the destination country.

The handling of remains is subject to the laws of the United States (or whichever country the deceased was a national of), the local laws of South Korea, and the customs requirements of both the sending and receiving countries — conditions that frequently differ markedly from what families may be accustomed to at home. This principle applies regardless of the destination country. Engaging an international funeral director with demonstrable experience in repatriation from South Korea is strongly advised.

What happens to the estate of someone who dies in South Korea — how does probate or estate administration work, and are there inheritance taxes?

Under Korean inheritance law, ownership of the deceased’s estate passes automatically to the heir or heirs at the moment of death. There is no formal probate process in Korea. This represents a significant departure from systems such as those in the United Kingdom or Australia, where a formal grant of probate is ordinarily required before an executor can begin administering an estate. In South Korea, heirs take on ownership automatically, though transferring specific assets such as real estate into the names of individual heirs still involves formal registration steps.

Where there are multiple heirs, the estate is held by them in a form of co-ownership: all assets are jointly owned by all heirs. No additional steps such as title registration are required to bring this co-ownership into effect. To dissolve the co-ownership arrangement and divide specific assets among individual heirs, the heirs must reach a mutual agreement on the distribution. Where agreement cannot be reached, any heir is entitled to apply to a court for an order dividing the estate.

South Korea does impose inheritance tax. Where the deceased was a resident of Korea at the time of death, their entire worldwide estate — wherever the assets are located — is subject to Korean inheritance tax. Where the deceased was not a Korean resident, only assets situated within Korea are subject to Korean inheritance tax. This distinction carries significant implications for expats: those who have been long-term residents of South Korea may find that their worldwide estate falls within the scope of Korean inheritance tax.

The inheritance tax base is calculated by taking the value of the inherited property and subtracting certain allowable deductions, which may include public levies, funeral expenses, claims against the estate, qualifying charitable contributions, and specific itemised deductions for a surviving spouse, dependants, minors, elderly relatives, and persons with disabilities. Inheritance tax rates in South Korea are progressive and can be substantial on larger estates. Consulting a Korean tax specialist or inheritance lawyer to understand the current rate structure and applicable deductions is strongly recommended.

If an expat dies without a will in South Korea, what happens to their assets under local intestacy laws?

Under Article 49 of South Korea’s Act on Private International Law, the succession to a deceased person’s estate is governed by the law of the country of which that person was a national at the time of death. This means that for a foreign national who dies in Korea without having made a will, the intestacy rules of their home country may govern the overall succession, while Korean law applies specifically to any real estate or other assets physically located within South Korea.

Where Korean intestacy law does apply — for instance, where the deceased held Korean citizenship, or where Korean law has been identified as governing — the rules of succession are set out in the Civil Act. The order of priority established by the Civil Act is as follows: first in line are direct lineal descendants (children); second are direct lineal ascendants (parents); third are siblings; and fourth are relatives up to and including first cousins. A surviving spouse is ranked at the same level as first-tier direct lineal descendants; in the absence of direct lineal descendants, the spouse ranks alongside the direct ascendants in the second tier; and where there are neither direct lineal descendants nor direct ascendants, the spouse inherits the entire estate.

It is important to note that Korean law recognises only formal legal marriage for the purpose of spousal inheritance rights. Unmarried partners — regardless of the duration or closeness of the relationship — have no automatic inheritance entitlement under Korean law. Expats in committed relationships who have not formalised their partnership through legal marriage should take this very seriously and ensure that a valid will is in place.

The country whose law governs inheritance is generally determined by the nationality of the deceased. However, if the deceased left a valid will in which they expressly designated another country’s law to apply to their succession, that designated law will govern the inheritance accordingly. This underlines the importance of having a carefully drafted will — prepared with legal advice from a lawyer familiar with both Korean law and the law of your home country — for any expat who holds assets in Korea.

Frequently asked questions

Will my private international health insurance cover hospice or palliative care in South Korea?

The answer depends entirely on the specific terms of your policy. Certain international health insurance plans extend coverage to palliative and hospice care, while others impose limitations or exclude such services altogether. Examine your policy documents carefully, paying particular attention to any exclusions relating to “terminal illness” or “custodial care.” Before any admission to a hospice facility, contact your insurer directly and obtain written confirmation of coverage. If you are enrolled in the Korean National Health Insurance (NHI), hospice care for eligible conditions — principally terminal cancer — is covered under NHI, although patient co-payments remain applicable.

Are documents written in English — such as a foreign will or power of attorney — valid in South Korea?

Foreign legal documents do not automatically carry legal force in South Korea without proper translation and authentication. Any document intended for presentation to Korean authorities, medical institutions, or courts must be rendered into Korean by a certified translator. For instruments such as wills or powers of attorney, notarisation and apostille certification under the Hague Apostille Convention — to which South Korea is a signatory — will typically be required. For maximum legal certainty, it is advisable to execute Korean-format documents in parallel with any foreign equivalents, particularly in the case of advance directives and powers of attorney.

How long does the process of repatriating remains from South Korea typically take?

The timeline for repatriation is highly variable and depends on the cause of death, the requirements of the destination country, and how quickly documents can be processed. In uncomplicated cases where no suspicious circumstances are involved, all documentation is in order, and an experienced international funeral director has been engaged, the entire process can be completed within approximately five to ten business days from the date of death. Cases involving sudden or unexplained deaths, a requirement for autopsy, or destinations with particularly complex customs requirements may take considerably longer. Contacting your embassy immediately after the death is essential to set proceedings in motion without unnecessary delay.

Is there a support service or helpline for bereaved family members in South Korea?

Bereaved family members can find support through a number of channels. Many hospitals that provide hospice care offer bereavement counselling as a component of their broader palliative care service, and such bereavement and counselling services are among those eligible for reimbursement under the National Health Insurance programme. The Korean Society for Hospice and Palliative Care can direct families to appropriate support resources in their area. Expats are also encouraged to contact their home country’s embassy, which can often point them towards community support groups and counselling services operating in South Korea. International churches, mosques, and other faith communities in major cities are another common source of pastoral care and community support for bereaved expats.

Can a foreign national complete a Korean advance directive (사전연명의료의향서)?

The LST Decision Act entitles any competent adult over the age of 19 to complete an advance directive at a registry agency designated by the Ministry of Health and Welfare. The legislation specifies no nationality restriction, which means that in principle, foreign nationals residing in South Korea are eligible to complete a Korean advance directive at a designated agency. In practice, the registration process is conducted in Korean, so the assistance of a translator may be needed. Contact the National Hospice Center or the Ministry of Health and Welfare for a current list of designated registry agencies in your area.

What happens if someone dies in South Korea without any family present?

When a foreign national dies in South Korea without family members present in the country, local authorities will generally contact the deceased’s home country embassy or consulate. The embassy will then attempt to trace and notify the next of kin. If the deceased was registered as an alien resident, Korean local government offices will also be involved in the process. In the event that no next of kin can be identified and no estate funds are available to cover costs, local authorities may arrange a basic cremation through public administrative channels. This situation is uncommon but serious, and it highlights the importance of keeping your embassy informed of your residence in Korea and ensuring that a trusted person at home has access to an emergency contact mandate and knows where your important documents are held.

Does South Korea’s inheritance tax apply to foreign nationals who own property in Korea?

Where the deceased was a resident of Korea at the time of death, their worldwide estate is subject to Korean inheritance tax in accordance with Korean law. Where the deceased was not a Korean resident, only assets located within Korea are subject to Korean inheritance tax. A foreign national who was not a Korean resident but who owned real estate or held financial assets in Korea will therefore have those Korean-based assets subject to Korean inheritance tax. Tax rates are applied on a progressive scale. Advice from a Korean tax lawyer or accountant is strongly recommended to clarify your exposure and to identify any applicable deductions or treaty reliefs available under the terms of your home country’s tax arrangements with Korea.

Can the Korean advance directive system accommodate religious or cultural preferences around end-of-life care?

The Korean advance directive (K-AD) includes a values statement in addition to specific treatment directives covering CPR, mechanical ventilation, tube feeding, and hospice care, along with the option to appoint a proxy. The values statement section is specifically designed to allow individuals to record the personal, religious, or cultural considerations that should inform their care. Expats are encouraged to use this section to articulate particular wishes — for example, regarding the presence of religious clergy, specific dietary requirements, or the involvement of designated family members. While Korean hospice facilities may not always have the capacity to accommodate every cultural preference, formally documenting these wishes provides medical staff with the clearest possible basis on which to respect them.